obbba-breaks 0.1.0

Estimate OBBBA individual tax breaks: the increased standard deduction and the overtime/tips above-the-line deductions (2025-2028).
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obbba-breaks

Estimate the One Big Beautiful Bill Act (OBBBA) individual income-tax breaks: the increased (and permanent) standard deduction plus the temporary above-the-line deductions for qualified overtime and tips (tax years 2025–2028). Pure, dependency-free Rust math — the same engine behind the TaxBreakCalc OBBBA tax-break calculator.

Important: estimates pending final IRS guidance

OBBBA (signed July 2025) made the larger TCJA standard deduction permanent, added a small temporary boost for 2025–2028, and introduced the "no tax on overtime" / "no tax on tips" above-the-line deductions. The headline numbers below are widely reported, but the IRS was still finalizing implementation details (exact MAGI definitions, which tips/OT amounts qualify, inflation indexing for future years) through late 2025 and into 2026. Every figure here is an estimate / model input, not a guarantee of any taxpayer's actual deduction. Confirm against final IRS guidance and a qualified tax professional.

Default estimated parameters:

Parameter Single / HoH Married Filing Jointly
2025 base standard deduction $15,750 $31,500
Temporary add-on (2025–2028) $750 $1,500
Overtime / tips deduction cap $12,500 $25,000
Overtime / tips MAGI phase-out begins $150,000 (single) / $300,000 (joint); $1 lost per $10 MAGI over

Usage

use obbba_breaks::{standard_deduction, overtime_deduction, tips_deduction, total_deduction, FilingStatus};

// 2025 standard deduction for a single filer (15,750 + 750 = 16,500)
let sd = standard_deduction(FilingStatus::Single, 2025);
assert!((sd - 16_500.0).abs() < 1e-6);

// Qualified overtime + tips deductions stack on top
let t = total_deduction(FilingStatus::Single, 2025, 8_000.0, 5_000.0, 90_000.0);
assert!((t - 29_500.0).abs() < 1e-6);

Parameters are overridable via StandardDeduction / QualifiedDeductionParams so the crate can track IRS guidance as it finalizes.

Live calculator

For an interactive version, see the OBBBA tax-break calculator at TaxBreakCalc.

License: MIT